Tractate Tzitzit

All are subject to the obligation of zizith. R. Simeon exempts women since [the commandment of zizith] is a positive commandment which is dependent on a fixed time. Any minor who knows how to wrap himself with a ṭallith should be provided with it by his father. A ṭallith which is [long enough to] cover one’s head and the greater part of the body is subject to zizith.

As regards a [linen] sheer, Beth Shammai exempt it [from zizith], but Beth Hillel declare it liable. An undergarment is exempt, but R. ‘Aḳiba holds that it is liable. A [double-sized] ṭallith that is folded over is subject to zizith, but R. Simeon exempts it. A ṭallith consisting entirely of blue wool is subject to zizith. A bolster converted into a sheet or a sheet converted into a ṭallith is subject to zizith. A night garment and bed-curtains are exempt from zizith. A toga, a travelling cloak, shawls fastened at the shoulder, a cloak worn on the head, and an ’anṭenah are exempt. This is the general rule: Any [garment] that is without four corners is exempt from zizith.